Guidance

2026 to 2027 import/export adjustment: notifying DfE of data errors

Updated 26 May 2026

Applies to England

Summary

The 2026 to 2027 financial year import/export adjustment to the dedicated schools grant (DSG) high needs block allocations is now available to local authorities. This will be shown in the 2026 to 2027 DSG update published in July 2026.

This guidance explains how local authorities can notify us if the January 2026 school census or February 2026 individualised learner record (ILR) R06 data used in the import/export adjustment was incorrect at the time the school or college submitted their return and may impact on local authority funding. The school and college level data used to calculate the import/export adjustment is available to local authorities.

Queries relating to this process should be sent to High.Needs@education.gov.uk. Local authorities must submit notifications of data errors to us, using an online form via the Department for Education (DfE) Sign-in, by 5pm on Friday, 17 July 2026.

Expiry or review date

This guidance will be reviewed by the end of May 2027.

Who is this publication for?

This guidance is for local authorities.

Changes for 2026 to 2027

For the 2026 to 2027 financial year, we have made the following changes:

• introduction of a digital form for local authorities to access the import export adjustment data and submit data error returns via DfE Sign-in, which replaces use of Galaxkey
• digital form replaces the Excel local authority template used to submit data error notifications
• the import/export adjustment data is issued with default settings rather than filtered to display each individual local authorities’ data - local authorities should select their local authority area from the relevant drop-down lists

Accessing 2026 to 2027 import export data and related documents

Local authorities can access the import export adjustment data and local authority contacts for this process via DfE Sign-in. The online form includes data error request forms. Guidance on accessing the digital form, downloading data and uploading returns is published in High needs import/export digital form guidance.

Import/export adjustment: how it works

Most high needs funding is allocated to local authorities based on children and young people who live in their area, regardless of where they are educated. The import/export adjustment reflects the movement of high needs pupils and students between local authority areas, where they live in one authority area (known as the resident local authority) and attend a school or college in another (known as the provider local authority), creating an additional financial cost to the provider local authority.

The import/export adjustment is calculated using school census and ILR data. It is not based on commissioned or funded high needs places. A difference between the funded high needs places and school census or ILR data may not mean there is an import/export data error.

The import/export adjustment is calculated as a net figure based on:

• the number of high needs pupils and students educated at a school or college in the local authority area, minus
• the number of high needs pupils or students living in their area
• this gives the net number of pupils and students, either positive or negative, which is then multiplied by £6,000 for the import/export adjustment amount

If a net import/export adjustment is positive, we consider that local authority to be a net importer. This is because the local authority provides education to more pupils or students than live in their area and so may face higher costs (for example, because the local authority pays for more high needs places at schools and colleges in their area).

If a net import/export adjustment is negative, we consider that local authority to be a net exporter. This is because the local authority has more pupils or students living in their area attending schools and colleges in other areas and so may face lower costs (for example, because the local authority does not pay for their high needs places at providers outside their area).

In the import/export adjustment, we consider the Department for Education (DfE) as the provider local authority for:

• non-maintained special schools (NMSS)
• special post-16 institutions (SPIs)
• a small number of centrally-funded further education (FE) providers (see DfE-funded providers)

For more information on the import/export adjustment read:

• section 6.6. of the 2026 to 2027 DSG technical note
• annex B of the The national funding formula for schools and high needs 2026 to 2027

Import/export data

Data used in the calculation of the import/export adjustment is based on the local authority in which the:

• pupil or student lives
• school or college is based

This data is taken from the:

• January 2026 school census (age 2 to 18) for pupils and students:
  • with top-up funding in mainstream schools and academies
  • in special schools and academies (including special free schools)
  • in NMSS

• 2025 to 2026 ILR R06 for students aged 14 to 18 and those aged 19 to 24 with education, health and care (EHC) plans who receive top-up funding in:

  • SPIs
  • FE colleges and independent learning providers (ILPs)

The import/export data error notification process: why we have it

We recognise there is a risk that a school or college may not accurately identify pupils or students in their data return, such as those for whom the school or college receives top-up funding. This could result in some, or all, high needs pupils or students not being recorded. Pupils and students may also be identified as high needs if recorded as in receipt of top-up funding in error.

The data error process was developed to ensure local authorities would not have a significant financial impact if, for example, an FE provider in its area did not correctly record those students in receipt of top-up in their ILR R06 return.

Errors involving a small number of pupils and students will not make a material difference to local authorities’ high needs allocations. Local authorities:

• are not required to review the data in detail
• may want to consider the resource implications in conducting a provider level review

Using the import/export data to identify a possible data error

The import/export data shows the total number of high needs pupils and students:

• attending schools and colleges in the local authority area (‘imports’)
• living in the local authority (‘exports’)

The total net import export adjustment calculation is shown as the number of imports minus exports, and the financial adjustment.

The adjustment summary sheet also includes tables showing a breakdown of both imports and exports as a total by:

• mainstream schools
• special schools
• special free schools
• FE providers
• SPIs
• NMSS

If a local authority is concerned that the net adjustment is significantly different to that expected, this breakdown may help to understand the reason for the difference. For example it:

• may not have factored in pupils or students attending NMSS or SPIs
• could highlight a possible error relating to a significant number of individuals in a particular college or special school

Local authorities may have thousands of pupils and students in their school and college level data. Local authorities are not expected to review the data for each provider, nor is there any requirement for them to do so. It is provided so that if, for example, a local authority identifies a possible error for an FE provider in its area, it can refer to the ‘FE providers’ section in the ‘imports’ sheet and review the data used in the import/export calculation.

Where local authorities are content that the net import/export adjustment is reasonable, no further review is necessary. If, however, a potential error has been identified the local authority may wish to review the school or college level data. The import/export data includes an:

• ‘imports’ sheet which shows pupil and student number data for all the schools and colleges for which they are the provider authority
• ‘exports’ sheet which shows pupil and student number data for those living in their area with the schools and colleges they attend

It should be noted that only errors relating to data as set out in the ‘import/export data’ section that would impact on funding are considered in scope of this process. The following would not be considered data errors for the purposes of the import/export adjustment.

• In-year changes – the import/export data is based on school census and ILR data collected in January and February 2026 respectively. No change will be made if data was correct at the time of the return, but subsequently changed, for example, to reflect new admissions or leavers.
• Pupils in alternative provision (AP) settings – pupils in AP settings are not included in the import/export adjustment. This is because the school census data we would use for such an adjustment is not accurate enough and the pattern of admissions and placements in AP can vary significantly at different times.
• The local authority where the pupil or student lives is different to that paying top-up funding – the import/export adjustment is based on data using the local authority area where a pupil or student lives. In some exceptional cases this may differ from the local authority paying top-up funding, however this is not an error in the census or ILR return, and therefore not a data error.
• Data errors relating solely to pupils and students who live and study in the same local authority area – an adjustment would not be made for errors relating to pupils and students living and being educated in the same local authority because the import/export adjustment relates to pupils and students who live in one local authority and receive their education in another.

When a data error is identified 

If a local authority identifies a possible error in the import/export adjustment data that has a financial impact on them, they can notify us of the error and request a funding adjustment. This would usually be an adjustment moving funding from one local authority to another unless the provider error is at a centrally funded provider.

We will require clear evidence to support a funding change, this includes confirmation of the:

• change from the relevant local authority as funding would be transferred between the local authorities’ DSG
• data error from the school or college if they are either centrally funded by DfE or the local authority has not responded agreeing a change

Further information on the evidence required is at the section below.

If a possible error is found, the local authority should contact the school or college to confirm it and get the correct information as at the time of the January school census or ILR R06. Contact details for schools and some post-16 providers should be available:

• on Get Information about Schools (GIAS)
• from the school or college website

The local authority should also contact the other relevant local authority for confirmation of the data error and agreement to a funding change. We recommend early engagement and expect local authorities to cooperate where requests are received. Local authority lead contact details for this process are available to local authorities though DfE Sign-in. If a local authority has difficulty obtaining a response from another local authority, advise us at: High.Needs@education.gov.uk.

When contacting a local authority or provider, the local authority should be mindful of the indicative timetable and evidence required by us to make a funding change.

Submitting a data error funding change request

Local authorities can notify us of an error in the school census or ILR return which impacts on the net import/export adjustment amount. Requests for a funding change must be submitted using the online form, including the required evidence.

In all cases, we will not be able to process requests that includes personal pupil identifiers (such as name, date of birth, address). Digital forms including this information will be returned to the sender for resubmission. As in previous years the evidence required will differ depending on the type of request, which is either a request:

• agreed between the relevant local authorities
• not agreed between the relevant local authorities
• relating to DfE centrally-funded providers, where DfE is considered the provider local authority

Changes agreed between local authorities

Where a change is agreed with another local authority, we require written evidence from that authority clearly confirming the net pupil/student number change to the import/export adjustment data and subsequent funding transfer to the 2026 to 2027 DSG.

Use the following text to help ensure the information provided is sufficient.

Example evidence: local authority agreeing a change in response to a request from local authority

I can confirm that our local authority agrees the data errors relating to the import/export adjustment, and that a total net change to the data issued in May 2026 of -21 pupils or students from our local authority should be made. We understand this will result in a negative funding change to our 2026 to 2027 DSG of -£126,000 (-21 x £6,000), and the funding will be transferred to your local authority to reflect the error.

The above is acceptable because it:

• refers to the import export data
• confirms a funding change amount
• shows an agreement between 2 local authorities

Changes not agreed between local authorities

Where a clear agreement to a net adjustment (as shown above) has not been reached, a request may be submitted as ‘Not Agreed’. For such cases, we will consider requests at a provider level where:

• the total data error for that school or college is at least 3.5 pupils or students
• there is timely evidence of communication with the provider and relevant local authority before 3 July 2026

We will consider evidence from the school or college, clearly confirming:

• the number of pupils or students attending the school or college that were living in the exporting local authority area
• for mainstream schools and colleges only, that the provider was receiving top-up funding for those pupils or students (as explained above, the local authority paying top-up funding may be different to the local authority where the child lives)
• the above was correct at the time of the January 2026 school census or 2025 to 2026 ILR R06 return

When you are seeking agreement to a data error, we recommend using the following wording when approaching the provider or local authority to ensure they respond with the required information.

Examples of acceptable evidence from providers are shown below. If the provider does not respond, your email to them may be attached as evidence and we will consider this when reviewing your request.

Example evidence: local authority where pupils live and attend a special school in a different local authority area

We have reviewed data from the Department for Education and understand there may be an error in the January 2026 census data for your school. It records 10 pupils living in our local authority area at the time of the census. However, we are only aware of 6 at that time. Can you confirm this was an error in your census return as this may have funding implications for us.

Respond with the following wording if this is a data error:

‘I can confirm an error in our January 2026 census data, at this time we had 6, rather than 10 pupils, living in your local authority who were main or sole registered at our school (this relates to the pupils living in your authority area, so may differ to those for whom you may provide top-up funding).’

Example evidence: provider local authority where a college in their area has a data error relating to pupils living in different local authority areas

We have reviewed data from the Department for Education and understand there may be an error in your 2025 to 2026 ILR R06 data. We note this only records 10 high needs students at your college. However, following our recent conversation we understand you were receiving top-up funding for 23 students at the time of the ILR 06. Can you confirm this was an error in your ILR return as this may have funding implications for us and other local authorities.

Can you reply to confirm there was an error in your ILR using the following wording:

‘I can confirm an error in our 2025 to 2026 ILR R06 data, due to incorrect reporting of high needs pupils in receipt of top-up funding. At this time the following students were in attendance, and should have been recorded on the ILR R06, this is broken down by the local authority where they live as requested:

• local authority A: 7 (+2, from 5 recorded in ILR)
• local authority B: 2 (-1, from 3 recorded in ILR)
• local authority C: 14 (+12, from 2 recorded in ILR)’

In the above example, the provider local authority has already engaged with the college by phone to query the possible data error. This was confirmed and the college provided the local authority breakdowns used in the email.

The above examples are acceptable because:

• the total data errors relate to more than 3.5 pupils or students
• they reference the relevant census or ILR data sources

If a local authority requested information from the school or college but did not receive a response, we may consider requests where the local authority sent an email similar to the above example to the provider requesting information and attaches this as evidence.

We also require evidence that the local authority sought agreement to a funding adjustment from the other local authority, but either:

• a response was not received
• the other local authority did not agree to all or some of the request

This may be an email:

• the local authority sent to the other local authority before 3 July 2026
• from the other local authority advising it does not agree to all or some of the change

Threshold for requests not agreed with a local authority

The threshold only applies to requests not agreed with another local authority. It will not be applied where a request is clearly agreed with another local authority and evidence provided, or DfE is acting as the provider local authority and there is evidence of a data error provided by the school or college.

We will not consider requests where the total change at a school or college relates to 3 pupils or students or less. The threshold will be applied as illustrated below:

Setting	Total pupil or student change at provider	Requested change submitted as not agreed	DfE consideration of request
FE college	+12	+2	Yes – The college has confirmed a total data error relating to 12 students living in 4 different local authorities. As the total change for the college is above the threshold, we would consider a request not agreed with a local authority relating to 2 students. The total data error (12) should also be included in the evidence.
Special school	+5	+5	Yes – The data error relates to 5 pupils and therefore above the threshold
Mainstream school	+1	+1	No – The total change at the school is below the threshold. Therefore, we would not consider this request.

We will not consider requests above the threshold where either:

• there is no evidence a local authority was contacted
• the initial communication to the local authority was sent after 3 July 2026

This is to ensure that local authorities have sufficient time to consider the data errors before the deadline of Friday 17 July 2026.

DfE-funded providers

We act as the provider local authority for SPIs, NMSS and the following FE providers, which are recorded on the import/export data as ‘SPI-other’:

• Catch 22
• Fashion Retail Academy
• Ixion
• Juniper Training
• Nacro
• Newcastle College Group
• Nova Training
• South Thames Colleges Group
• United Colleges Group

Any requests relating to these providers need to include evidence from the relevant providers in the ‘DfE funded’ worksheet. This should be in a similar format to the example evidence from a special school above.

Completing and submitting the online form to DfE

The High needs import/export digital form guidance has been published, including what to do if a resubmission is needed should an error be made or an update required.

The completed form and evidence should be submitted by 5pm on Friday 17 July 2026.

Next steps

We expect to confirm the outcomes of the data error requests by the autumn, with adjustments to the DSG reflected in the November 2026 update.

Indicative timetable

We recommend early engagement with other authorities to allow sufficient time for a response and expect local authorities to cooperate where requests are received.

The table includes:

• key dates, for example deadlines for returns
• a suggested timeline to help local authorities plan

These suggestions allow time to request, receive and collate information from other local authorities, schools and colleges before the 17 July 2026 deadline:

Week commencing	Key dates	Suggested local authority activity
25 May 2026	No key dates	To note import/export adjustment and review guidance. Consider next steps if potential data error identified.
1 June 2026	2pm, 4 June 2026 - local authority workshop.	Engage with other local authorities, schools and colleges about possible data errors.
8 June 2026	No key dates	Request agreement and supporting evidence from local authorities and providers.
29 June 2026	3 July 2026 – we are unlikely to consider requests not agreed with other local authorities if there is no evidence they have been contacted before this date.	Consider requests from other local authorities and seek more information if appropriate.
13 July 2026	5pm, 17 July 2026 – deadline for requests.	Online form with required evidence submitted to DfE.